Various photovoltaic elements which use monocrystalline silicon, polycrystalline silicon, or amorphous silicon are being developed. As an example, Patent Document 1 discloses a photovoltaic element comprising a semiconductor substrate comprising monocrystalline silicon and having a light-receiving surface and a back surface provided on a side opposite the light-receiving surface; a first semiconductor layer and a second semiconductor layer comprising amorphous silicon, formed along a predetermined direction over the back surface, and in which layers of different conductive types are alternately placed along the back surface; an insulating layer formed straddling from a region over the second semiconductor layer to a region over the first semiconductor layer; a transparent electrode layer covering the first semiconductor layer and the second semiconductor layer; and a collective electrode layer formed over the transparent electrode layer.